Read 28 October 2026
Sources and method
We read each source ourselves, on the official site, on the date shown. When a law changes we re-read it and update the date here. If you spot something out of date, please write to us.
What each rule rests on
Importing cosmetics to sell needs registration as a Responsible Cosmetic Distributor and an electronic standard customs pre-report: Cosmetics Act art. 3 and MFDS interpretation “화장품 수입 절차” dated 28 Apr 2025, published on law.go.kr.
Outer and inner pack items: Cosmetics Act art. 10(1) and 10(2), Korean text in force from 20 Oct 2026 (Act No. 22113), law.go.kr. Small packs may carry a shorter list; the size threshold is set by ordinance and is not covered here.
Korean characters, foreign languages allowed alongside: art. 12. Price shown by the seller to consumers: art. 11(1). No medicine-like or false functional claims: art. 13(1). Read in the official English translation on law.go.kr (Act No. 20901).
Ingredient order and fragrance allergens (0.001% leave-on, 0.01% rinse-off): MFDS interpretation dated 12 Dec 2024 on law.go.kr, citing the Enforcement Rule art. 19 Annex 4 and MFDS Notice Annex 2. The list of allergens itself is not reproduced here.
Perfume and cologne are the cosmetic type “방향용 제품류”: Enforcement Rule Annex 3 (rev. 10 Sep 2021), law.go.kr.
Duty for HS 3303.00: 8% basic, 6.5% WTO concession rate, both valid 1 Jan–31 Dec 2026, in the Korea Customs Service tariff table file of 11 Feb 2026 (data.go.kr no. 15051179). The same file lists 0% FTA rates for many origins, including the US; its EU and UK rows run to 30 Jun 2026 only, so check the current rate and your proof of origin before relying on 0%.
VAT 10%: VAT Act art. 30 (in force 2 Jan 2026). Import VAT is charged on the customs value plus duty: art. 29(2). The ladder assumes the VAT-registered importer recovers import VAT, so VAT is added once, at the shelf; the import VAT line shows the cash paid at the border.
Freight, logistics and both margins are illustrative placeholders, not market data. Replace them with real quotes.
What we left out on purpose
The small-pack threshold, the MFDS allergen list itself, quality-testing duties, and any retailer or department-store commission figures. We could not verify them to the same standard, so they are not here.
Corrections
Write to hello@go.milleuno.kr with the line and the source you think is newer. We check it against the official text and note the change with its date.